The maternity insurance fund in the maternity insurance system consists of various expenses paid by enterprises, such as maternity insurance premium, interest, late payment fee, etc., which are mainly used to pay cash subsidies in maternity insurance, and the scope of payment will vary slightly from place to place. Specifically, it usually includes the following categories of expenses:

(1) Maternity allowance (formerly known as maternity leave salary). According to the latest national regulations, the maternity allowance is paid for 98 days. Local family planning regulations will give preferential policies to extend maternity leave to employees who marry late and have children late. There are two ways to calculate and pay maternity allowance: one is to plan maternity insurance as a whole, based on the average monthly salary of employees in the enterprise where employees work last year; Second, in areas where social pooling of maternity insurance has not been carried out, the basic salary of female employees before childbirth is taken as the base, which is generally not lower than that of female employees before childbirth.

(2) Maternity medical expenses. The medical expenses paid by the maternity fund mainly include the examination fee, delivery fee, operation fee and medicine fee for the maternity female workers.